Description of Tax Bills (S. 1600, S. 1579, S. 108, S. 1464, and S. 1549: Scheduled for a Hearing Before the Subcommittee on Taxation and Debt Management of the Committee on Finance on August 1, 1983U.S. Government Printing Office, 1983 - 21 pages |
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Page 4
... Exemption from Unrelated Business Income Tax for Income from Certain Oil and Gas Property Under present law , most organizations which generally are exempt from Federal income taxation under Code section 501 ( a ) , in- cluding any trust ...
... Exemption from Unrelated Business Income Tax for Income from Certain Oil and Gas Property Under present law , most organizations which generally are exempt from Federal income taxation under Code section 501 ( a ) , in- cluding any trust ...
Page 19
... exempt from Federal income taxation under Code section 501 ( a ) , in- cluding any trust that is part of a tax - qualified pension , profit - shar- ing , or stock bonus plan described in section 401 ... exempt trust is not treated as debt.
... exempt from Federal income taxation under Code section 501 ( a ) , in- cluding any trust that is part of a tax - qualified pension , profit - shar- ing , or stock bonus plan described in section 401 ... exempt trust is not treated as debt.
Page 20
... exempt trust is not treated as debt - financed property unless one of the following applies : ( 1 ) the acquisition price is not a fixed amount determined as of the date of acquisition ; ( 2 ) the amount of any indebtedness or any other ...
... exempt trust is not treated as debt - financed property unless one of the following applies : ( 1 ) the acquisition price is not a fixed amount determined as of the date of acquisition ; ( 2 ) the amount of any indebtedness or any other ...
Page 21
... exempt trust or organi- zation is a limited partner or a general partner in a limited part- nership , the interests of certain related parties would be taken into account . In addition , an exempt trust or organization which is a ...
... exempt trust or organi- zation is a limited partner or a general partner in a limited part- nership , the interests of certain related parties would be taken into account . In addition , an exempt trust or organization which is a ...
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Common terms and phrases
accredited acquisition adjusted basis allocation amount Armstrong assets held augmented charitable deduction beginning after 1982 bill would apply bill would provide business expense Business Holdings Provision capital asset capital gain cents a mile charitable organization Code sec Colorado Springs consumer price index corporations Date The provisions Debt-financed property December 31 deduct reasonable disposition divestiture requirements donated property education course taught Effective Date excess business holdings exempt trust Explanation of Provision fair market value gain or loss gas properties gross national product indexed assets individual retirement account inflation adjustment inflation occurring institution of higher instructor temporarily employed interest investment ISIP justment limited partner limited partnership oil and gas ordinary income passenger automobile physical or biological Pomar Foundation postsecondary vocational education present law private foundation real property special rule tax-qualified pension taxpayer may deduct tion trade or business unrelated business income unrelated trade vocational education courses vocational education instruction vocational education programs